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NY E88361

November 4, 1999

CLA-2-17:RR:NC:SP:232 E88361


TARIFF NO.: 1704.10.0000

Mr. David L. Principe
Hodgson Russ Andrews Woods & Goodyear
One M&T Plaza, Suite 2000
Buffalo, NY 14203-2391

RE: The tariff classification of super gumbases from Canada

Dear Mr. Principe:

In your letter dated October 25, 1999, on behalf of Ford Gum & Machine Inc., you requested a tariff classification ruling.

Information was submitted with your initial letter dated June 17, 1999. A sample and additional information were submitted with your letter dated August 3, 1999. The subject merchandise consists of two super gumbase products used as a raw material to manufacture bubble gum and chewing gum. The bubble gum super gumbase is stated to contain 5.43 percent polyvinyl acetate, 4.52 percent rubber, 3.27 percent calcium carbonate, 2.06 percent glycerol ester of partially dimerized rosin, 1.18 percent mono and diglycerides, 1.18 percent glycerol ester of partially hydrogenated wood rosin, .74 percent wax, .14 percent lecithin and 81.48 percent granulated sugar. The chewing gum super gumbase is stated to contain 6.08 percent polyvinyl acetate, 5.07 percent rubber, 3.67 percent calcium carbonate, 2.31 percent glycerol ester of partially dimerized rosin, 1.33 percent mono and diglycerides, 1.33 percent glycerol ester of partially hydrogenated wood rosin, .83 percent wax, .16 percent lecithin, and 79.22 percent sugar.

Both of the super gumbases will be imported in the form of a powdery agglomeration. After importation, sugar, softeners, colorants and flavors will be added to each super gumbase. The processing in the United States will include mixing, forming, scoring into individual pieces, waxing, glazing and packaging. You indicate that the super gumbases can only be used to manufacture chewing or bubble gum and that no additional gumbase will be added after importation.

The applicable subheading for the bubble gum super gumbase and the chewing gum super gumbase will be 1704.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa: Chewing gum, whether or not sugar-coated. The general rate of duty will be 4.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-637-7059.


Robert B. Swierupski

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